In her area of work as Commissioner Legal Services and Board Affairs Patience has been charged with providing legal advisory services and has built over time the skill of analyzing and diagnosing the problems and difficult tax issues at hand so as to come up with a viable option for tax purposes. The success rate for the litigation cases has grown to over 80% which is excellent by the standards in the legal profession. She has emphasized risk analysis of all cases and discussions with the clients have enabled the department to successfully defend the cases filed against URA. Through her strategic direction a success rate of over 98% of all the cases that are prosecuted has been registered in the last one year. The recovery rate of arrears has also grown to over 105% and this is attributed to a strong enforcement function in the department. Other methods of recovery of taxes like placing companies under receivership is currently under testing and this had never been utilized before.
She has ensured that the use of information technology is embraced in the department and as a result the department rolled out the E- Litigation System.
Board Secretarial function
Patience has ably provided secretarial services to the Board of Directors of Uganda Revenue Authority and its two Committees namely the Board Audit Committee and the Board Staff Committee. She has guided and advised the Board on various legal and policy issues that arise during the Board meetings. She has also bridged the gap between the Board and Management by constantly liaising with Management and providing opportunities for the Board members to interact with Management on some issues that require attention and ensuring that there is an effective channel of communication between the two.
Legal guidance on Non Tax matters;
She has continued to offer Legal advice on non-tax matters like staff matters, interpretation of provisions of the Human Resources Management Manual and re modeling and re aligning the Human Resources Management Manual to the Employment Act. She has also participated in formulation of internal Policies which govern the operations of URA.
Representing URA in Courts of Law and the Tribunal
She has represented the State of Uganda in prosecuting staff who caused revenue loss to URA. Further still during the course of her career, she on several occasions represented Uganda Revenue Authority in Courts of Law in Civil Litigation, especially in the Tax Appeals Tribunal, the High Court of Uganda and the Court of Appeal on a number of tax related disputes.
Building and sustaining partnerships
At the Corporate level, she has drafted Strategic Memoranda of Understanding (MoUs) between URA and Strategic Partners for enhancing relations. This involves attending meetings with the Partners and discussing the areas of cooperation and finally drafting the MoUs. As a result, she has gained experience in knowing the areas of cooperation and how to ensure that the MoUs contain clauses that will not only enhance the relationship but that the relationship will be sustained from a legal perspective.